| 1. | Accrued cumulative preference share dividend
应累算的累积优先股股息 |
| 2. | The payment received from the right is taxable income accrued to the employees when they receive it
得自权益书的款项会在员工收到时应累算为其应课税入息。 |
| 3. | Sums received or accrued in respect of a specified investment scheme by or to the person as : -
就指明投资计划收取或应累算的任何款项，而收取或应累算该款项的人士为： |
| 4. | This new deeming rate applies to sums received by or accrued to non - resident persons on or after 1 april 2003
新比率适用于在2003年4月1日或以后所收取或应累算的款项。 |
| 5. | The new deeming rate applies to sums received by or accrued to non - resident persons on or after 1 april 2003
该新比率适用于在2003年4月1日或以后非居住于香港的人士所收取或应累算的款项。 |
| 6. | If the fees are paid or accrued in the normal course of commercial transactions , do i need to state the amount in the box
如这些费用在正常的商业交易中支付或应累算，应否把这些费用填报在本栏内？ |
| 7. | If the fees are paid or accrued in the normal course of commercial transactions , do i need to state the amount in the box 9 . 5
如这些费用在正常的商业交易中支付或应累算，应否把这些费用填报在第9 . 5栏内？ |
| 8. | Y ltd . will not shift any of its income or profits , or any income or profits that would otherwise be accrued to it , to x ltd
Y有限公司不会把任何收入或利润，或任何该公司原本应累算的收入或利润转移至x有限公司。 |
| 9. | Y ltd . will not shift any of its income or profits , or any income or profits that would otherwise be accrued to it , to x ltd
Y有限公司不会把任何收入或利润，或任何该公司原本应累算的收入或利润转移至x有限公司。 |
| 10. | Box 9 . 4 is amended . it requires tax data for the hire charges paid or accrued to non - resident persons for the use of movable property in hong kong
4栏改为填报因在香港使用动产而须支付予非居住于香港的人士的租赁费用（不论该款项是已支付或应累算） 。 |
